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The Role of Firm Ownership in Tax Competition

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  • Ferdinand Mittermaier
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    Abstract

    This paper analyzes the role that the ownership structure of companies plays for governments in asymmetric countries´ competition for a multinational´s subsidiary. I argue that equilibrium tax policies as well as a foreign investor´s location decision in policy competition between these countries critically depend on ownership of incumbent industry. It turns out that otherwise disadvantageous locations with high shares of their incumbent production facilities owned by foreigners may be successful in attracting multinationals.

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    File URL: http://www.ingentaconnect.com/content/mohr/fa/2009/00000065/00000003/art00002
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    Bibliographic Info

    Article provided by Mohr Siebeck, Tübingen in its journal FinanzArchiv.

    Volume (Year): 65 (2009)
    Issue (Month): 3 (September)
    Pages: 297-312

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    Handle: RePEc:mhr:finarc:urn:sici:0015-2218(200909)65:3_297:trofoi_2.0.tx_2-3

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    Related research

    Keywords: tax competition; foreign direct investment; regional location;

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    Cited by:
    1. Sanjo, Yasuo, 2013. "Country size and tax policy for international joint ventures in an integrated market," International Review of Economics & Finance, Elsevier, vol. 27(C), pages 37-53.
    2. Sanjo, Yasuo, 2012. "Country risk, country size, and tax competition for foreign direct investment," International Review of Economics & Finance, Elsevier, vol. 21(1), pages 292-301.

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